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2565 Uppsatser om Deductibility of interest - Sida 61 av 171

Förbättringsföslag av förvaltningsmodell för processer inom Telgekoncernen

This report gives an overview of applications of the Greenroads rating system whichin turn is an environmental review system for roads. The focus of this report isapplications during the construction phase, ie on solutions which adhere to theentrepreneur's area of responsibility as opposed to the designer's. The study was undertaken in cooperation with Skanska (a global contractor andFortune 500 company) which provided a project suitable for an exemplatory study ofGreenroads. Please note that the project in particular was not specifically designedwith Greenroads in mind. Therefore and because of that the site provided anexcellent opportunity to study effects of application contra non-application. The approach of this study was to first review the system, thereafter to performinterviews with key personel at the site in different roles as to receive different viewsof selected points of application. Selected possibilities of application are cathegorizedand presented with comments and suggestions for adoption. Lastly Greenroads is briefly compared to the rating system which today is the mostwidely used by Skanska, LEED.

Främlingsbilder : Om judar och judendom i medeltida danskt och svenskt kalkmåleri

This thesis deals with the Jewish motifs of the medieval mural paintings in Denmark and Sweden; the presences of the motifs are of interest considering that no Jews were allowed entry into Scandinavia at the time. The purpose of the thesis is to study the Europeaninfluences in the medieval depiction of Jews and Judaism in the Danish and Swedish churches and the purpose for the production of the paintings. To this end, the Danish and Swedish mural paintings ? as well as the medieval texts and motifs of Jews and Judaismthat were used as source material ? are studied with respect to the attitudes conveyed. The Danish and Swedish mural paintings are unevenly distributed both within the groups of motifs as wells as its chronological and geographical spread.

Förstagångsföräldrars informationspraktik ? en kvalitativ studie

This thesis deals with information practices of first time parents. The term information practice covers topics ranging from the information a parent need and use, the information they actively seek for through to information attained through browsing, monitoring or simply being aware. Four problem areas have been formulated. What information do first time parents need? How do they get hold of information and how do they use it? What factors decide what sources they use? How do the first time parents validate the information they get? The following theoretical framework have been used; Marcia J Bates? model of information practice and Reijo Savolainen?s Mastery of Life theory.

Nischbanker - potentiella dynamikskapare

The banking industry is a fundamental part of the economy in Sweden. Despite its importance, the competition and the concentration level within the Swedish banking sector is relatively unexplored. This paper aims to examine the development of the concentration level in the Swedish banking sector during a period of ten years, 2003 to 2013. The examined banks in the study are the four largest banks in Sweden; Handelsbanken, Nordea, SEB and Swedbank, and four selected niche banks, ICA banken, Ikano Bank, Länförsäkringar Bank and Skandiabanken. In order to examine the development in percentage change, there are six selected variables; loans, deposits and borrowings (both public and households), net interest income and return on equity, which are observed during a period of ten years.

Är vinkritik nonsens - En explorativ studie av vinkritiker och deras bedömningsprocess i en kluven industri

With increasing wine consumption and a growing assortment at available to Swedish consumers, there is an interest in understanding the decision making process of Swedish wine consumers. In this thesis the expert phenomenon is studied with respect to wine through wine critic reliability: grading objectivity, understanding the process of wine criticism and possible critic influence on consumer behavior. Two studies were performed; a qualitative in-depth session of interviews with industry connoisseurs and a quantitative analysis of 589 online wine reviews. Our results indicate that wine reviews are highly subjective and defy prediction through analysis of external variables. Critics are likely to judge differently based on what information they have at hand, suggesting that expectations affect grading.

Privata skogsägares attityder och anpassningar till klimatförändringar : En fallstudie i Kronobergs län

Conditions for Swedish forestry are expected to change in the future due to the climate. Among other things, increased production is expected in a warmer climate, mainly because of a longer growing season. With the changing climate risk of damage by such as insects, fungi and storms are expected to increase. Hence, it is of highest importance for private forest owners to spread these risks in the way they cultivate their forest. In this study a qualitative method was used to examine ten private forest owners with forest properties within Kronoberg county, Sweden in their attitudes and actions to prepare in terms of climate change and if they have been affected by the climate change debate in their forest decisions.

Konsumenters uppfattning av hållbarhetsredovisningar i livsmedelsbranschen

Sustainability reports are drawn up for the company's stakeholders and declare the company?s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability reporting in the food industry and if the application level of the GRI framework has an impact on how consumers perceive sustainability reports. Consumer perception is described in the GRI principles and the basis is the ICA and Coop's sustainability reports, which are two of Sweden's largest food company.

Schweiz integration på den inre marknaden. En undersökning av Schweiz övertagande av acquin.

Standing outside the EU and the EES, Switzerland is a unique state characterized by federalism, direct democracy and neutrality. Though always focused on preserving these features and its sovereignty, Switzerland has managed to gain access to some sectors of the single market through bilateral agreements with the EU. The purpose of this thesis is to examine what level of integration Switzerland has reached in those bilaterally regulated sectors of the single market. As integration cannot easily be assessed, the extent of the Swiss adoption of the acquis is seen as an indicator of the level of integration and is thus examined. The conclusion is that Switzerland, mostly due to the economic interest of common rules, but partly due to pressure from the EU, almost completely adopts the acquis in the bilaterally regulated sectors, including the interpretation of the ECJ.

JCJ-Metoden : En differentiering av Scanias WACC

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Omvärldsbevakning i Svenska Bankaktiebolag

The concepts of environmental scanning and Business Intelligence have gained increased interest over the last years in a number of different organisational contexts. The research in this field has mainly been dealing with methods and issues regarding organisation but the aim of environmental scanning, the forming of new perspectives, has been largely ignored. The purpose of this thesis is to study how Swedish joint-stock banks put environmental scanning and Business Intelligence into practice. First a literature study is made to create a background and to explain the different conceptions. Then I describe the different functions of the different services in Swedish joint-stock banks.

Är 40 kap. 11 § IL förenlig med EU-rätten? : en analys av beloppsspärren

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

Falska erkännanden : ur ett beteendevetenskapligt perspektiv

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

PSYKOLOGINS GR?NSARBETE OCH SANNINGSANSPR?K En id?historisk diskursanalys av Psykologtidningen 2010? 2024

This thesis examines the boundary-work between the discipline of psychology on one side and religion and spirituality on the other. In Sweden, a country viewed as one of the most secular in the world and which has a rising interest in the neo-spiritual, this boundary-work is under-researched within the history of ideas. The research question for this thesis concerns how the contemporary dominant discourses in Psykologtidningen between 2010-2024 relate to the historical boundary-work that has taken place within the discipline. In this study the boundary-work will be examined through a combination of digital text analysis and discourse analysis. The analysis shows that terms such as mindfulness and soul have gone through a decoupling process: meaning that the terms are secularized and modernized to fit within the truth-narrative and the leading discourse of psychology. This discourse falls under a larger regime of truth where secular thought is seen as the main worldview which is compatible with the scientific ideal.

Konstruktionen av kön : En studie om socialtjänstens yttranden i 3 § LVU (lagen om vård av unga)

The aim with this study was to examine how social service statement in 3 § social-judgements LVU (Swedish care of young persons act) produce ideas about gender. We have taken an interest in the production of both boys and girls and their mothers and fathers because there are clear differences in the description of these. From a historical perspective, the differences between gender in social assessments occurred despite the fact that discrimination is prohibited by law and despite the fact that social service shall work on the basis of an gender equality perspective. In the analysis and interpretation of the rulings we have been inspired by a critical discourse analysis. 30 social-judgements have been analyzed where of 15 concerns girls and 15 involve boys.

Möten med historia : En intervjustudie om hur åtta elever ur årskurs nio möter historia i sin vardag utanför skolan

The main purpose of this paper is to examine how students in school year nine in the Swedish school come in contact with history outside of the school context. The paper also focuses on, if and how the students consider the contact with history as something different than, or similar to the history education that takes place during school hours, the student´s interest in history will also be examined. To gather the student?s opinions on these subjects, I have done interviews with eight students divided into two groups, with one group consisting of four girls and one group with two boys and two girls. The interviews took place at the students school located in a smaller city in Värmlands län, Sweden.

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